Steve A. Martin is one of the top 15 lawyers in Columbus per Columbus Monthly, one of the top 5% of the lawyers in Ohio per Cincinnati Magazine, and one of the Best Lawyers in America per Woodward/White.

Degrees
B.S.B.A., 1981, University of Colorado.
M.B.A., 1987, The Ohio State University.
J.D., 1988, The Ohio State University.

Bar Admissions:
Ohio, 1988.

Practice Areas:
Business and Tax Planning. Succession Planning. Business Organizations. Accounting Law. Trade Association Law. Tax Exempt Organizations.

Professional Associations:
Columbus and Ohio State Bar Associations. American Institute of Certified Public Accountants. The Ohio Society of Certified Public Accountants. Colorado Society of Certified Public Accountants.

Additional Professional Experience:
Former National Law Editor, Becker CPA Review Course. Assistant Professor of Law, Accounting, Finance and Taxation, Capital University Graduate School of Administration. Adjunct Professor of Business Law, Capital University College of Arts and Sciences. Adjunct Professor of Law, Capital University Law and Graduate Center. Adjunct Professor of Taxation and Estate Planning, College of Financial Planning. Former Columbus Lead Instructor, Becker CPA Review Course. President, MDS CPA Review Course.

Frequent CLE/CPE seminars and presentations on various legal, accounting and tax topics, including: LLCs - What You Need to Know Before you Advise your Client; Tax Issues Relating to Real Estate Loan Workouts; Estate and Gift Tax Considerations under Chapter 14 of the Internal Revenue Code; Tax Traps for the Unwary, A Hole in Your Corporate Shield -- Responsible Person Liability; The 1993 Revenue Reconciliation Act, Changes Affecting Partnerships and Corporations, Litigation Services Engagements, Ethics and Lobbying Laws, Partnerships -- Tax Traps for the Unwary; Accountancy Law in Ohio, and State Law and Federal Income Taxation issues pertaining to Limited Liability Companies.

Selected Professional Publications:
Single Member LLCs Now Permitted in Ohio, (co-authored) The Ohio CPA Journal, (1998). "Check-a-box" Final Regs. Simplify Entity Classification (co-authored) Taxation for Accountants, March 1997. Limited Liability Companies and More - An Overview of Senate Bill 74, (1996) by The Ohio Society of CPAs. Proposed "Check-a-box" Regulations, Taxation for Accountants, (co-authored) July 1996. Proposed "Check-a-box" Regulations, Taxation for Lawyers, (co-authored) September/October 1996. "Check-a-box" Final Regs. Simplify Entity Classification for Tax Purposes (co-authored), Warren, Gorham & Lamont, Forms of Business Manual (1996). Senate Bill 74, Expanded Flexibility For Ohio Businesses and Professionals, The Ohio CPA Journal, July 1994. Co-author, Chapter 9 of Prentice Hall's Corporate Law and Practice Treatise on Tender Offers and Takeover Defenses Under Ohio Law. Cited over a dozen times in Ohio Jurisprudence 3d with regard to Ohio limited partnerships, limited liability partnerships and limited liability companies.


Military Service:
U.S. Air Force, 1971-78.